S corporation

noun

A closely held corporation that makes a valid election to be taxed by the federal government.

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Meanings

nounS corporation (plural S corporations)

plural S corporations · alternative S corp.

  1. USbusinessA closely held corporation that makes a valid election to be taxed by the federal government.

Origin

S refers to Subchapter S of the Internal Revenue Code.

Full word history & related roots →
Cite this entry
APA

S corporation. (n.d.). In WatkinsX Dictionary. Retrieved November 5, 2026, from https://dictionary.watkinsx.com/word/S%20corporation

MLA

“S corporation.” WatkinsX Dictionary, https://dictionary.watkinsx.com/word/S%20corporation. Accessed November 5, 2026.

Chicago

WatkinsX Dictionary, s.v. “S corporation,” accessed November 5, 2026, https://dictionary.watkinsx.com/word/S%20corporation.

Source: S corporation on Wiktionary, CC BY-SA 4.0.